ABSTRACT : This study aims to examine the effect of financial management practices to export revenue of export-oriented manufacturing SMEs in Sri Lanka with the mediating role of financial literacy of SME owners through a literature review and develop a conceptual framework. The conceptual framework is developed based on three main aspects. The first aspect focuses on mediating effect of financial literacy of SME owners towards the relationship between financial management practices of working capital management, financial reporting, capital budgeting, and capital structure management and SMEs’ export revenue. The second aspect conceptualize the financial management practices as internal resources that impact towards SMEs’ export revenue. The third aspect is that effectiveness of financial management practices is enhanced through financial literacy of SME owners improving their knowledge, awareness and skills in taking the informed decisions considering the outcomes of financial management practices in the context of enhancing the export revenue. This concept paper provides directions for future empirical researches by integrating theories of RBV, TPB and DuPont Model along with the variables of financial management practices, financial literacy and SMEs’ export revenue, in context of export-oriented manufacturing SMEs in Sri Lanka.

KEYWORDS – Export Revenue, Financial Literacy, Financial Management Practices, SMEs